MEMORANDUM OF DECISION AND ORDER
MARVIN R. WOOTEN, Bankruptcy Judge.
In the case of In Re: Banks, the Debtor, in his Chapter 13 Petition, exempted certain property pursuant to North Carolina Chapter 1C-1601(a) and in addition attempted to exempt two pieces of real property as tenancies by the entireties pursuant to Section 522(b)(2)(B) of the Bankruptcy Code. The proposed plan paid unsecured creditors forty (40) percent of their claims. If the tenancy...
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